Principles of Accounting

Author: Ge Jun
Publisher:
Publish Date: 2000-07-01
Features: This book can not only serve as a teaching material for financial accounting majors in vocational colleges and higher vocational colleges, but also be used by students of other economic majors, management majors, and adult education students. Based on the practical teaching of financial accounting in higher vocational education, this book incorporates advanced international accounting theories, methods, as well as accounting regulations and systems issued in China in recent years, comprehensively, systematically, and scientifically explaining the basic theories of accounting, the basic economic transactions of accounting, the basic methods and skills of accounting. It specifically includes: General Principles of Accounting; Accounting Elements and Accounting Subjects; Accounts and Double-Entry Bookkeeping; Practical Application of Double-Entry Bookkeeping (supply process, production process, sales process, financial results, and other main economic transactions); Accounting Vouchers and Ledgers; Accounting Bookkeeping Procedures; Accounting Reports (functions, types, and basic preparation methods); Organization of Accounting Work, etc. This book is designed for the characteristics of higher vocational education and junior college education, with its structure and content carefully arranged to reflect the features of vocational college teaching materials. It aims to present theories in a simple and easy-to-understand manner while emphasizing practical operation training and the cultivation of basic skills.